STATEMENT OF COMPREHENSIVE INCOME ANALYSIS AFTER THE IMPLEMENTATION OF IFRS IN BRAZIL

• Autor(a) principal: Silva, Adolfo Henrique Coutinho e
• Data de Publicação: 2015
• Outros Autores: Silva, Érica Gomes Rocha da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Contextus (Fortaleza. Online)
• Texto Completo: http://periodicos.ufc.br/contextus/article/view/584
• topic: Comprehensive income statement. International Accounting standards. Relevance of accounting information. Other comprehensive income. New market.; Estado de resultados integral. Normas internacionales de Contabilidad. Relevancia de la información contable. Otros resultados integrales. Nuevo mercado.; Demonstração de resultado abrangente. Normas internacionais de Contabilidade. Relevância da informação contábil. Outros resultados abrangentes. Novo mercado.

This study examined the information content of the Comprehensive Income Statement published by 62 companies of “New Market” of BM & FBovespa. The statistical analysis consisted of the application of the mean difference paired test (T test and Wilcoxon test). In addition, a qualitative analysis was performed. The results indicated that: (a) approximately 50% of companies reported gains and losses in Comprehensive Income Statement; (b) the effects of gains and losses were positive in 2012 and 2011 and negative in 2010; (c) the CPC 2 (Effects of changes in exchange rates and translation of financial statements) and CPC 38 (Financial Instruments) were the most frequent; and d) there are differences between metrics Net Income and Comprehensive Income for the companies analyzed in years 2011 and 2010. The results indicate that the items of the DRA have the potential to generate volatility in the income statement if they were recognized in the Income Statement.